The Government of Punjab on January 02, 2024, issued a notification regarding the enforcement date of various provisions of the Punjab Goods and Services Tax (Amendment) Act, 2023.
The following has been stated: -
•The Governor of Punjab, is pleased to appoint, —
(a) October 01, 2023, as the date on which the provisions of sections 3 to 28 (except sections 16 to 21) of the Act shall be deemed to have come into force.
(b) August 01, 2023, as the date on which the provisions of sections 16 to 21 of the said Act shall be deemed to have come into force.
The detailed notification is given in the document attached below.
[Notification No. S.O. 1/P.A.10/2023/S.1/2024]
